top of page

This is the CPE event that builds on the knowledge provided by our PCAOB Auditing Standard 2315: Audit Sampling Overview event and the PCAOB Auditing Standard 2315: Substantive Testing event.


This event is a detail review of PCAOB Audit Standard 2315 requirements pertaining to the testing of internal controls:
- Audit Deficiencies Concerning Sampling in 2019's "Big 12" Inspection Reports,
- Details concerning sampling within the testing of internal controls,
- Review of the PCAOB Audit Standard 2315 section on the testing of internal controls.


This event goes into the details and specific examples of how to properly adhere to the auditing standard when providing testing of internal controls within the audit of financial statements.


The following virtual training events have been developed by CCS to cover all the contents of PCAOB Auditing Standard 2315 and provide examples of the use of sampling and its documentation:
- PCAOB AS 2315 Overview
- PCAOB AS 2315: Substantive Testing
- PCAOB AS 2315: Internal Control Testing


The above timely two hour CPE training events are designed for the CPA firm staff members who will be working on PCAOB regulated audits.


Attendees in this PCAOB auditing standard CPE event will earn 2 CPE Event Hours (YB). A certificate of completion will be provided.


Don't miss this opportunity to enhance your understanding of audit sampling for the testing of internal controls. Register now to gain valuable insights and techniques that will elevate your effectiveness in conducting PCAOB regulated audits.

PCAOB AS 2315: Audit Sampling for Internal Controls Testing

  • Offered every six weeks on Tuesdays at 1:00 p.m. to 3:00 p.m. Central Time in two CPE-Credit event.

    We can schedule private events on your timetable for two or more attendees.

    NASBA Program Disclosure

    Program Level of Understanding: Basic

    Prerequisites: PCAOB AS 2315: Overview and PCAOB AS 2315: Substantive Testing

    Advance Preparation: Read PCAOB AS 2315: Audit Sampling

    Delivery Format: Group Internet Based

    NASBA Field(s) of Study: Auditing

    CPE Credits: 2, based on 50 minutes of instruction per hour

In the event you haven't seen an email from confirming your registration land in your inbox, there's a chance it might have taken a little detour into your spam, junk, or quarantine folder. If you could take a moment to peek in there and kindly mark it as "not spam" or “not junk,” that would be fantastic. On the off chance that your firewall is being a bit overprotective and preventing the email from even reaching your spam folder, please don’t hesitate to give me a ring at 479-200-4373. I’m here to ensure everything’s set straight for you.

bottom of page